In the field of detection and prediction of company defaults and bankruptcy, significant effort
has been devoted to evaluating financial ratios as predictors using statistical models and …

Il saggio ripercorre le tappe fondamentali dell'imposta personale e progressiva sul reddito
(IRPEF) dalla sua istituzione nel 1974 fino ad oggi. Si evidenziano i principali cambiamenti …

Nel 2018 il PIL-a prezzi costanti-cresce dello 0, 9% ma nel confronto europeo l'economia
italiana evidenzia un sensibile ritardo nella ripresa: il tasso di crescita dell'Italia rimane il più …

Tax avoidance and non-compliance is a major challenge for governments around the world,
and in the United States is estimated to cost the federal government up to 15% of its annual …

In their seminal paper, Kakwani and Lambert (Eur J Polit Econ 14: 369–380, 1998) state
three Axioms an equitable tax system should respect. By proposing a measurement system …

We adopt and extend the new Zenga inequality curve to study the degree of progressivity as
well as the redistributive and re‐ranking effects of a personal income tax system. Moreover …

This paper, intended for researchers, introduces a stochastic method for calculating the
optimal tax schedule based on taxpayer utility, population skill distribution, and wages. It …

In a free market, the creation of hospitals, schools, sports and public residential facilities,
requires the expertise—and possibly the capital—of the private sector. The traditional …

Lo scorso 29 ottobre il Ministro dell'Economia ha presentato in Parlamento il disegno di
legge delega sulla riforma fiscale, che richiama molte conclusioni contenute nel documento …

This paper analyzes the effects of a regulatory cap on executive pay. We use a principal-
agent model with moral hazard in which a firm and a manager bargain over an incentive …